A Study On The Performance Evaluation Of Fiscal Budget Project

Budget project performance management is an essential part of government performance management.Fiscal performance significantly level reflects government competence in handling money.The implementation of scientific,highly effective and transparent budget project performance management is the basic requirement and main content of the scientific and refined fiscal management.It has realistic and long-term significance for improving budget expense management,perfecting fiscal resources allocation and enhancing the quality of public products and services.At the initial stage of budget performance management in our country,the deep implementation of fiscal performance management is restricted due to the lack of performance target management during the budget compilation stage.Thus,it is significant to carry on the budget project performance evaluation work,which is beneficial for deeply carrying out scientific development outlook and national policies and measures about economic and fiscal work,promoting scientific and refined fiscal management level,strengthening fiscal budget management,enhancing the transformation of government roles and public fiscal system construction.Based upon the research into fiscal budget project management,this paper makes further exploration and aims at bringing out its potential by applying what has been learned.After referring to various bibliographies and research studies,the author makes relatively systematic analysis and research by dividing the paper into five parts.The first part is introduction,which mainly introduces contents such as research background,meaning,status quo of research at home and abroad,research method and innovation.From the perspective of research abroad,performance evaluation has undergone four stages from 1960s to the 21^stcentury,which has been focused upon the analysis and summary of managers’performance management practice by taking the three typical countries of American,Australia and Spain as examples.From the perspective of research at home,performance management practice has been divided into five different stages,and the characteristics,policies and achievements of each stage have been introduced in detail.The second part is the analysis of relative performance evaluation theories.It is focused upon the basic theories of fiscal budget project performance evaluation.By analyzing and studying the public fiscal theory,3E principle theory,cost-benefit analysis theory and sustainable development theory,this part provides solid theoretical support for fiscal budget project performance evaluation theories.The third part is focused upon the research into evaluation methods and model construction.Based on the concepts,characteristics,functions and basic method application of latest budget project,this part illustrates common research methods such as target comparative method,cost-benefit method,history comparative method,horizontal comparative method,expert assessment method and questionnaire survey method,formulates performance evaluation organization and management procedures,improves the fiscal budget project performance evaluation system and constructs the framework model of modified performance evaluation target management.The fourth part is the empirical study.By taking the leading industrial representative of plastic industry in H zone as an instance,applying target comparative method and drawing on the experience at home and abroad,the author evaluates the performance of this project comprehensively,analyses the project performance evaluation result and puts forward her own advice and suggestions in this part.The fifth part is the conclusion.Based upon the above investigations,the author generalizes and summarizes the measures and suggestions for promoting fiscal budget project evaluation in terms of improving system construction,strengthening target management and quality control as well as strengthening result feedback and application.Especially the suggestion of establishing the systems such as public mutual feedback and public satisfaction assessment has set up higher aims and requirements for promoting fiscal budget project performance evaluation.